[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-sitca_invest-115-2-045":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"sitca_invest","投信投顧業務員資格測驗——證券投資與財務分析","c10",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"sitca_invest-115-2-045","115-2",45,"企業提列應收帳款預期信用損失應歸類於：",[13,14,15,16],"停業單位損益","營業收入","營業費用","非常損益",2,"財務報表",1,"應收帳款的預期信用損失,反映的是客戶可能無法付款的風險,屬於企業從事賒銷所必然伴隨的成本,依現行規定認列為預期信用減損損失並列於營業費用項下(舊稱呆帳費用),(C) 正確;同時貸記備抵損失,在資產負債表上作為應收帳款的減項。(A) 停業單位損益只用於已處分或分類為待出售的單獨主要業務,與一般賒銷的信用損失無關。(B) 營業收入是銷貨的總額,信用損失是費用,不是收入的抵減項目。(D) 非常損益早已被會計準則刪除,現行架構下不再有此分類,任何損失都應依其性質列入營業或營業外項目。","easy",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"sitca_invest-114-3-026","下列敘述何者錯誤?",26,{"id":28,"question":29,"qno":30},"sitca_invest-114-3-027","下列哪一項不能列為流動資產?",27,{"id":32,"question":33,"qno":34},"sitca_invest-114-3-028","下列何者不是企業與客戶訂定合約時依 IFRS15 認列收入之必要條件?",28,{"id":36,"question":37,"qno":38},"sitca_invest-114-3-029","下列關於折舊費用的敘述何者為非?",29,{"id":40,"question":41,"qno":42},"sitca_invest-114-3-030","初牛牧場 X3 年初以$130,000 購入一批蛋雞以生產雞蛋。X3 年飼養人員薪資$14,000、飼料成本$120,000，期末評估之公允價值為$135,000，若出售將發生出售成本$110,000。試問X3 年財務報表中此批蛋雞之帳列金額為何?",30,{"id":44,"question":45,"qno":46},"sitca_invest-114-3-039","秋田公司宣告並發放所持有的 100,000 股福島公司股票做為財產股利，當時帳列之福島公司股票成本為每股$20，市價則為每股$30，而福島公司股票面額為每股$10。假設宮城公司收到 1,000 股福島公司股票，則宮城公司應認列之股利收入金額為：",39,1785904155923]